https://www.taxtmi.com/article/detailed?id=10767 Electronic filing in the portal is not a mandatory precondition for the validity of a reply to a show cause notice in Form GST DRC 06; a hard copy reply received by the respondent must be treated as valid. The adjudicating authority was directed to grant a personal hearing, receive and consider documents produced by the assessee, and then proceed with the show cause proceedings. en-us Thu, 27 Oct 2022 09:01:17 +0530 Thu, 27 Oct 2022 09:01:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10767 Electronic filing in the portal is not a mandatory precondition for the validity of a reply to a show cause notice in Form GST DRC 06; a hard copy reply received by the respondent must be treated as valid. The adjudicating authority was directed to grant a personal hearing, receive and consider documents produced by the assessee, and then proceed with the show cause proceedings. Articles Goods and Services Tax - GST Thu, 27 Oct 2022 09:01:17 +0530 https://www.taxtmi.com/article/detailed?id=10767